Import VAT can be deferred in both countries, but under different rules. In the UK it is enough to be a registered VAT payer and tick the relevant box on the customs declaration to account for VAT through Postponed VAT Accounting on your VAT return, whereas in Poland a similar simplification requires prior notification to the head of the customs and tax office.
Contents
In brief — what you'll learn
- ✓ How to prepare the process and documents
- ✓ How the declaration and control work
- ✓ How to maintain compliance and settlements
How to prepare the process and documents
Division of responsibility between the parties
The minimum data set for the declaration
You will find a contact form and pricing on the website of Easy Clearance customs agency.
How the declaration and control work
Operational stages from advance notice to release
The most common risk points and how to limit them
How to maintain compliance and settlements
Record-keeping, corrections and evidence of due diligence
Working with a customs agency and internal audit
Summary
In summary: on the topic of 'Can you defer VAT on import?' the most important thing is to run the process according to current official guidance, with a clear division of responsibility and documentation of every decision. This approach reduces delays, cuts the number of corrections and makes it easier to defend the settlements during a customs and tax control. If any requirement raises doubts, check the current guidance on PUESC, the HMRC UK Trade Tariff or GOV.UK.
Legal basis and sources
- PUESC: Platform of Electronic Fiscal and Customs Services (Poland)
- HMRC: UK Trade Tariff (UI)
- GOV.UK: Making an entry summary declaration
If the regulations or system notices are updated, check the current GOV.UK or KAS guidance before submitting a declaration.
Frequently asked questions
Can you defer VAT when importing goods into Poland?
Yes, in Poland it is possible to defer import VAT by accounting for it on the JPK_VAT return instead of paying it at the point of clearance. The condition is holding active VAT-payer status and operating through the AIS/OSOZ system in PUESC, or submitting the relevant application to the customs and tax office.
What documents are required to defer VAT on import?
Deferring VAT on import requires: the customs declaration (SAD or the IE599 message), a commercial invoice with the correct customs value, a power of attorney for the customs agency, and the importer's active VAT number. All documents must be consistent with the data registered in the PUESC system.
Can a company in the United Kingdom defer VAT on import?
Yes, HMRC offers the Postponed VAT Accounting (PVA) mechanism, which allows importers registered for VAT in the UK to account for import VAT on their VAT return instead of paying it at the point of customs clearance. The condition is providing the EORI number and the UK VAT number on the import customs declaration.
What are the consequences of an incorrect settlement of deferred VAT on import?
An incorrect settlement of deferred VAT can result in an obligation to pay the arrears with interest, withdrawal of the right to defer, a customs and tax control, and sanctions for incorrect tax record-keeping. Keeping complete documentation and filing returns on time is essential.
For how long can VAT on import be deferred?
In Poland, import VAT settled through JPK_VAT is deferred until the return for the given settlement period is filed — monthly or quarterly. In the UK, the PVA mechanism allows it to be accounted for on the VAT return for the month in which the import took place. Deferral is not indefinite — specific filing deadlines apply under the tax regulations.
Related guides
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